Data related to the inventories of Costco Medical Supply are presented below:

	Surgical				Surgical				Rehab				Rehab
	Equipment				Supplies				Equipment				Supplies
Selling price	$	260			$	100			$	340			$	165
Cost		170				90				250				162
Costs to sell		30				15				25				10
Replacement cost		175				80				280				165

In applying the lower of cost or net realizable value rule, the inventory of surgical supplies (calculated as a group) would be valued at:

		$75
		$85
		$90
		$100
		None of the above